IRS Alert: IRS Issues Final Instructions for Form 8937 – Report of Organizational Actions Affecting Basis of Securities

The IRS has issued instructions for Form 8937, the form that issuers of a specified security will use to report organizational actions affecting the basis of securities. Links to the current form and the instructions are below. The filing requirement applies to organizational actions after 2010. However, regulated investment companies (RICs) need to file Form 8937 only for organizational actions after 2011. Issuers are also required to furnish a written statement to shareholders containing the same information. The filing of this form with the IRS and the sending of written statements is not required if, by the due date, the issuer posts a completed Form 8937 in a readily accessible format in an area of its primary public website for 10 years.

Form 8937 (Dec. 2011) –
Instructions for Form 8937 (Rev. Dec. 2011) –

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